Schedule 18, paragraph 1(1)

For the purposes of section 72B an arrangement is a capital market arrangement if— it involves a grant of security to a person holding it as trustee for a person who holds a capital market investment issued by a party to the arrangement, or at least one party guarantees the performance of obligations of another party, or at least one party provides security in respect of the performance of obligations of another party, or the arrangement involves an investment of a kind described in articles 83 to 85 of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (options, futures and contracts for differences).

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Source: legislation.gov.uk · retrieved 2026-09-04